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Record Nr. |
UNINA9910810038503321 |
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Titolo |
Taxation of entertainers and sportspersons performing abroad / / edited by Guglielmo Maisto |
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Pubbl/distr/stampa |
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Amsterdam, The Netherlands : , : IBFD, , 2016 |
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ISBN |
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Descrizione fisica |
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1 online resource (720 pages) : illustrations |
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Collana |
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EC and international tax law series ; ; Volume 13 |
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Disciplina |
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Soggetti |
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Double taxation |
Entertainers - Taxation - Law and legislation |
Sports personnel - Taxation - Law and legislation |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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"Based on the presentations made at the "Taxation of entertainers and sportspersons performing abroad" seminar that was held in Milan on 30 November 2015."--Foreword, page vii. |
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Nota di contenuto |
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The Canadian/US experience / Chris Anderson -- The EU experience / Daniel Gutmann -- The influence of EU law on the design of domestic tax law for entertainers and sportspersons / Alexander Rust -- Historical development of article 17 OECD model : from the League of Nations to the 2010 OECD model / Andrea Parolini -- The 2014 changes to article 17 of the OECD model tax convention / Jacques Sasseville -- Tax treaty issues related to qualification, allocation and apportionment of income derived by entertainers and sportspersons / Axel Cordewener -- Image rights, sponsoring and advertising income / Mario Tenore -- The application of article 17(2) of the OECD model convention / Angel Juarez -- Elimination of double taxation relief : credit vs exemption / Dick Molenaar -- International sports events and tournaments / Karolina Tetłak -- Football players : employees rather than sportspersons: an exception to article 17 OECD model / Stéphane Rychen -- Argentina / Alejandro E. Messineo -- Australia / Michael Dirkis -- Austria / Matthias Mayer and Stephanie Zolles -- Belgium / Anne Mieke Vandekerkhove and Ellen Vandingenen -- Canada / Chris Anderson and Lance Fraser -- France / Ivana Zivanovic -- Germany / Carsten Schlotter -- Italy / Mario Tenore -- Netherlands / Dick Molenaar -- Poland / Karolina Tetłak -- Portugal / Tiago Marreiros |
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